$ {1.932 \div 0.23 = ?} $
${0}$ ${2}$ ${3}$ ${1}$ ${9}$ ${3}$ ${2}$ ${.}$ ${.}$ $\text{Bring the decimal up into the}$ $\text{answer (the quotient).}$ ${.}$ $\text{How many times does }23\text{ go into }{193}\text{?}$ ${8}$ ${1}$ ${8}$ ${4}$ $-$ ${9}$ ${193}\div23={8}\text{ with a remainder of }{9}$ $\text{How many times does }23\text{ go into }{92}\text{?}$ ${2}$ ${4}$ ${9}$ ${2}$ $-$ ${0}$ ${92}\div23={4}\text{ with a remainder of }{0}$ $\text{The remainder is 0, so we have our answer.}$ $ {1.932 \div 0.23 = 8.4} $